Results 11 to 20 of about 2,084,157 (289)

Favorable effect of enhanced recovery programs on post-discharge mortality: a French nationwide study

open access: yesPerioperative Medicine, 2022
Background Enhanced recovery programs (ERPs) imply early discharge but few papers have assessed the effect of ERPs on post-discharge mortality (PDM). Methods A multicenter nationwide case control study based on administrative data was carried out between
Karem Slim   +4 more
doaj   +1 more source

Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2020
Efficient market hypothesis predicts that capital markets are beset with cer-tain biases which result from wrong estimation, and negatively influence shareholders’ expectations for higher returns, which in turn affects invest-ment efficiency, financial ...
Sayeedeh Mirzayee   +2 more
doaj   +1 more source

The impacts of foreign portfolio flows and monetary policy responses on stock markets by considering COVID-19 pandemic: Evidence from Turkey

open access: yesBorsa Istanbul Review, 2022
This study researches the impacts of foreign portfolio flows (proxied by foreign investors' retention share) and monetary policy responses (proxied by the repurchase interest rate) on Turkey's stock market index taking the COVID-19 pandemic into ...
Mustafa Tevfik Kartal   +2 more
doaj   +1 more source

Medico-economic impact of enhanced rehabilitation after surgery: an exhaustive, nation-wide claims study

open access: yesBMC Health Services Research, 2021
Background Study of the medico economic impact of enhanced rehabilitation after surgery (ERAS), by comparing the cost of patient care with or without ERAS, both from the point of view of the hospitals and the Social Security Health Insurance Program ...
Frédéric Bizard   +4 more
doaj   +1 more source

The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation [PDF]

open access: yes, 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have
Ojo, Mariane.B.
core   +2 more sources

The Way Financial Distress Affects Financial Reporting Delay

open access: yesJurnal Manajemen Teori dan Terapan, 2023
Objective: Previous studies identified a significant effect of financial distress experienced by a company on the delay in submitting its audited financial report.
Pramesari Dinar Nurquran   +1 more
doaj   +1 more source

INTERNET FINANCIAL REPORTING: MEDIA ANALISIS AKUNTABILITAS PERUSAHAAN FINANCIAL TECHNOLOGY

open access: yesEl Muhasaba: Jurnal Akuntansi, 2022
This study aims to examine the implementation of accountability in the financial technology company in Indonesia. The degree of accountability is measured through financial reporting. This study employed qualitative research using content analysis method.
Novan Bastian Dwi Ardha
doaj   +1 more source

From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure [PDF]

open access: yesJournal of Advances in Environmental Health Research, 2022
To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before.
Yaser Abbasabadi   +2 more
doaj   +1 more source

Determinants of Electricity Prices in Turkey: An Application of Machine Learning and Time Series Models

open access: yesEnergies, 2022
The study compares the prediction performance of alternative machine learning algorithms and time series econometric models for daily Turkish electricity prices and defines the determinants of electricity prices by considering seven global, national, and
Hasan Murat Ertuğrul   +3 more
doaj   +1 more source

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act

open access: yesBusiness Research, 2017
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms.
Julia Zicke, Florian Kiy
doaj   +1 more source

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